Another difference I haven't seen mentioned yet is that within a sub, using &here (with the ampersand and without parentheses) will pass along the arguments in @_ to the here sub.

For example:

#!/usr/bin/perl -w

use strict;

test1("hello");
test2("hello");

sub test1
{
  &showargs;
}

sub test2
{
  &showargs();
}

sub showargs
{
  print "Got args @_\n";
}
__END__
Got args hello
Got args
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